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Duty on daily newspapers.
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8.—(1) There shall be charged, levied, and paid a customs duty (in addition to any other customs duty which may be chargeable) at the rate of two-fifths of one penny per copy on all daily newspapers imported into Saorstát Eireann on or after the 29th day of May, 1933.
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(2) The following provisions shall have effect as on and from the 29th day of May, 1933, in relation to the duty imposed by this section, that is to say:—
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(a) the said duty shall not be charged or levied on copies of newspapers imported singly through the post;
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(b) where it is shown to the satisfaction of the Revenue Commissioners that any copies of a newspaper on which the said duty has been paid have not been used in Saorstát Eireann and have been exported and returned to the publishers thereof by the importer thereof and that credit has been allowed by such publisher to such importer in respect of such copies, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the said duty so paid on such copies, but subject to the limitation that such repayment shall be at the rate of two-fifths of one penny per copy notwithstanding that the said duty so paid may have been of a greater amount, and subject to the limitation that such repayment of duty shall not be payable on less than thirty dozen copies (not necessarily of the same newspaper or the same date) returned at the one time;
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(c) whenever and so long as the Revenue Commissioners are satisfied that the average daily circulation in Saorstát Eireann of any newspaper does not exceed one thousand copies, the said duty shall not be charged on any copies of such newspaper.
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